Proposal Development and Submission
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Transcript Proposal Development and Submission
THE PROPOSAL BUDGET
What is the funding mechanism?
Grant Used when the sponsor and university have common
goals – basic research, arts, public good. May require cost
sharing. Budget revisions between existing budget categories
typically allowed up to 10% of the overall project award.
Contract For the sponsor’s benefit. Has specific
deliverables. Strict spending guidelines. Should never require
cost sharing (including a reduced F&A rate).
Cooperative Agreement Basically a grant with a high level
of sponsor involvement – scientific and programmatic. Budget
revisions frequently don’t require sponsor approval except for
specific items (subcontracts, participant support costs, etc.).
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Review the RFP or other proposal guidelines for budget restrictions.
Example: many federal agencies don’t fund food costs except in specific
circumstances. USDA won’t pay for tuition even on graduate assistants.
Is the budget developed from statement of work or is the statement of work
developed from the budget?
Do not include costs that do not directly benefit the completion of the
statement of work.
Request funds allowed under various budget categories and in amounts
required by the scope of work.
Try to include all reasonable budget categories --- even for minor amounts
--- it will make budget reallocations easier.
Normally need a budget for each year and a cumulative budget
2
Make sure the budget narrative agrees with the budget itself!
Specific Budget Categories:
Salaries and wages
Cannot augment total salary or rate of salary (cannot receive more than
base pay without specific sponsor approval). Meaning: no
supplemental salary is allowed without specific sponsor approval.
NSF Grants – Salary typically limited to no more than two months of
salary support from all NSF grants (includes summer salary).
Administrative support normally cannot be requested (See Exhibit C of
OMB Circular A-21 for potential exceptions to this rule)
Use current or estimated salary for each project period
Estimate annual or merit raises
Academic year for nine-month faculty and calendar months for twelvemonth personnel
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Fringe benefits
Visit Sponsored Program Administration’s website for current rates
(http://www.spa.msstate.edu).
Different rates for different personnel
Graduate Assistant tuition is normally included here. However, on
NSF budgets it is placed in “other direct costs.”
Travel
Specify reason for travel (how it is related to the statement of work?)
Itemize by destination and cost
May be requested for
Field work
Attendance at project related meetings
Travel associated with proposed work
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NSF Participant support
Transportation, per diem, stipends and other related costs
Must enter number of participants to be supported in budget
Indirect costs (F&A) not allowed on participant costs on NSF
projects
Contractual Services
Consultants
Shipping costs
Research software
Registration fees for meetings
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Long distance service phone charges
Printing charges
Commodities (Materials and supplies)
Lab supplies
Office supplies -- typically not allowed
Food -- sometimes allowed (non-travel status)
Group business meals while on travel status.
Expendable equipment (unit cost of <$5K). Careful! Laptops, etc.
are not typically allowable since they are traditionally considered
general purpose items…..i.e. not dedicated for use on this project.
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Equipment
Determine if equipment purchases are allowed
MSU generally classifies items as non-expendable equipment if the
individual unit has an acquisition cost of $5,000 or more. This is not to
be confused with the inventory threshold!
Subawards
Not the same thing as a vendor purchase!
Subawards are used when responsibility for a portion of the statement of
work is to be delegated to another entity.
Indirect costs
Also called overhead or Facilities and administrative costs (F&A)
On-Campus or Off-Campus?
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Research, Instructional or “other”?
Can charge F&A only on 1st $25K of each subaward.
No F&A on tuition or equipment. If project is off campus in a rented
facility and rent is being charged to the project, no F&A is allowed on
the rental charges.
Cost sharing
Check agency or specific RFP requirements
Cannot use other federal dollars as cost sharing
Difference between negotiated F&A and sponsor allowed F&A may
sometimes be allowed as cost sharing
Is it a % of the total budget or a % of the sponsor budget?
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EXAMPLE OF PROPOSAL BUDGET
Effective Dates: August 16, 2012 to August 15, 2013
Salaries and Wages
Annual
Salary (12 % of
Title
months)1 Effort
Professor
120000
10%
GRA
12000 100%
Total salaries and wages:
Jones, Bobbie
Adams, Carla
Year 1
$12,000
$12,000
$24,000
Year 2
$12,600
$12,000
$24,600
Total
$24,600
$24,000
$48,600
$3,982
$4,181
$8,162
0.76%
Total fringe benefits:
$91
$4,073
$91
$4,272
$182
$8,345
$484.00
$5,808
$6,098
$11,906
Fringe Benefits2
Faculty
3
Students
Tuition
33.18%
4
per GRA per month
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EXAMPLE OF PROPOSAL BUDGET – C
ONT’D
Year 1
$2,360
Year 2
$2,360
Total
$4,720
Contractual
$1,000
$1,000
$2,000
Commodities (chemicals, parts, etc.)
$2,000
$1,000
$3,000
$30,000
$25,000
$55,000
$30,000
$0
$30,000
$60,000
$25,000
$85,000
$12,000
$0
$12,000
Travel (see below for details)
Subcontracts:
University of Hawaii
Aloha University
Total subcontracts:
Equipment
Two research widgets at $6000 each
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EXAMPLE OF PROPOSAL BUDGET –
Total Direct Costs
F&A at 44.5% (on-campus research rate) on MTDC5
Total Project Cost
Year 1
$106,241
Year 2
$69,330
Total
$175,571
$37,128
$14,788
$51,916
$143,368
$84,118
$227,487
CONT’D
¹Faculty salary was converted to 12 month rate. Review the sponsor budget form & instructions to determine how
the sponsor wants it displayed. Raises can be included at 5%-7% effective July 1 for 12 month employees and
effective August 16 for 9 month employees. However, typically raises will only be granted if IHL approves a
university wide raise.
²If the salary budget has a significant portion of employees with >$45K salary, you may want to estimate the
fringes using the details provided at http://www.spa.msstate.edu/budgeting/benefits.html. Note the new retiree
rate.
³ The 0.76% fringe rate for students is valid only when enrolled. During periods of non-enrollment, the rate
increases to ~ 8.41%.
⁴Estimated 5% tuition increase should be included each year effective August 16. College of Engineering uses a
different rate.
⁵F&A is overhead. See the SPA website for off-campus rates as well as service and instruction rates.
MTDC is the acronym for "Modified Total Direct Costs". MTDC is the total direct cost less equipment,
tuition & subcontracts (except 1st $25K per sub).
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EXAMPLE OF PROPOSAL BUDGET – C
ONT’D
Travel Details:
Year 1
Year 2
Total
Annual travel by PI, Dr. Bobbie Jones, to visit with NSF Program Officer
concerning research project. 1 night, 2 day trip to Washington D.C.
Hotel
1 night
Daily rate
$175
Meal per diem
Rental Car
Airfare
Taxi, etc.
2 days
2 days
$40
$50
$175
$80
$100
$850
$50
$1,255
$1,255
$1,255
$2,510
$1,105
$1,105
$2,210
$2,360
$2,360
$4,720
Annual travel by GRA, Carla Adams, to visit with NSF Program Officer
concerning research project. 1 night, 2 day trip to Washington D.C.
Hotel
1 night
Daily rate
$175
Meal per diem
Airfare
Taxi, etc.
2 days
$40
$175
$80
$850
$0
$1,105
Total travel
in support of
project:
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Questions?
Contact info:
Sandy Williamson
Direct #: 5-3573
Email: [email protected]
Lynn Wyman
Direct #: 5-6849
Email: [email protected]
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